配套课件 会计专业英语--李永生.ppt

Key Sentences 重点句子 5. Add to the balance per depositor’s accounting records any credit memo issued by the bank that has not been recorded by the depositor. 银行已收款但是企业尚未收款的项目为企业银行存款日记账余额表的加项。 6. Deduct from the per depositor’s record any debit memo issued by the bank that have not been recorded by the depositor. 银行已付款但是企业尚未付款的项目为企业银行存款日记账余额表的减项。 Questions 1. What is bank statement and bank reconciliation? 2. How to prepare the bank reconciliation? 3. Explain the uses bank statement. 4. Describe the items of bank reconciliation. Unit sixteen Adjustment Entries 调整分录 Unit Objectives 单元学习目标